The Cambria freeman. [volume] (Ebensburg, Pa.) 1867-1938, 1887-09-23
Supervisors and Road TAX.

\ question has arisen in relation ..
the right of supervisors or i3Uas.... o..
credit taxpayer Oh ms work la, a..
ma 'eriaI purchased from him. or v.ta,r..
the credit should be applied 10 The mon,
tax. a tax payer has the RIGHT ,o ,...,
cut on the roads that portion Oh hiss.
called work tax, but If n doe no. 7....
il out then the whole OF lia TAX 3.......
money tax. Now, ii he has furnsa...l
the supervisors with material q rr.,..
must be given for it on his tax. hrfift.
works out his road tax, o. the r.rf, u.
which he cannot be deprived the rre5..
for material must be applied % the -oo-
ey tax. The supervisors calu1, cr-r..
bin with the material furnished nm Dr..
work tax. The supervisors carra. cr.
dit him with the material furnished ,-
his work tax and collect the money f...
for this would not only be g. a.--..
MIN Of the right 10 work out hrs wo-,
tax, but would afford supervise D..
opportunity 10 put the money t.-:-
their own pockets aud ueg'aa o., a-
repairs of roads. The orir.a n -.:s,.
II allowing taxpayers TO work o.. thar
tax vas to open and keep tra g..7s f.,
repair. but as material aece7sa... f.r
to be purchased and this coa,a r.t. ~.
al times be PAID other -h-u H~ r.r....
certain portion oi tie tex w-s -.g..-.T
TO be paid in money and 'Lsother b. o-....
r. supervisors purchase na.er.. t,-
the roads and the seller .g5arey q. ,.a4..
for it on his tax, cur judg-mna. .r,t
the credit must be gwen rr .rr rr..,
tax and not the wo-k t2x. .-0 r. .,,
cred. is larger in amount sHs- Shaw
ey tax then the excess may ta cra5.
on the work tax, for in th,. ca-.r, .n.r
the public nor he taypayor is a..g.-s
and thc supervisors have die,-t.-~.-
their duty.
There is another matter to which u,
think il proper TO caU the a... .r.r- --
supervisors. l. is this: Sa.-rs. ..
amount Of road tax levied is eyr..r.. FL,
ana there IS no money in q. as.se ~
supervisors % reraiI roads C.lr,-ss ..-
bridges 5wep, away by foods, r-.
decision Of The Supreme Cyu.. says ..
the supervisors have autho..tr r.,-
al additional tax for such purpose. w.a
decision goes a step further sre I'D. F. .,.
court says that supervisors have e.s
authority even though the tax a.-.
levied reached one per cent. The ---
cjple Is thai the Act Of Ass=lra,g -a-
Quires the road TO 0e Eept in sg-f. -,-,f-
as 10 afford easy ard convert. travr
unless The super .sors had Sc. su..gr.
y the roads might by l9o5s or o.Lar
causes be rendered inpass.o ole, a.d This
the object Of the Law wo-,d BE- .rrs.rl-
! ted.
The law forbids a greater amount If
tax 90 be levied IN one Year tn. one
per cent. Of the Valuation Of prou-r.v.
II this amount is levied and exl.-..sf.
and roads are rendered impaa-f1ls gy
unforeseen causes The suPe~vis - .a.
employ persons IS Iabor-rs 10 MAKE ca.
necessary repairs, aGa they are
obliged TO wait for their pay ur
next assessment. They ca Fue tie
| township and recover judgement TO- ta-
amount due hem and The court Vii. on
! application by writ OF mandamUs c---
pei the taxpayers Of the respective tcan.
ship to discharge The Indebtedness 90 iu-
CURED and this by the levy Of al add
| tiOnaI tax.